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Last Updated: 10/3/2018

Sales and Use Tax for Manufacturers Course

This course is for businesses located in Minnesota that make products intended to be sold ultimately at retail. It is designed for business owners, bookkeepers, purchasing agents, and accountants who need a working knowledge of how sales and use taxes in Minnesota relate to product makers and the manufacturing process.

The primary focus is to give participants a better understanding of what items a manufacturer may buy exempt from sales tax and what items are taxable. Though we’ll cover some basics about Sales and Use Tax, this course is not meant as an introduction to the topic.

Course Objectives

After completing this class you will:

  • Recognize when you owe sales or use taxes

  • Recognize the differences between the ”industrial production process” and the “integrated production process”

  • Identify the exemptions available to manufacturers

  • Distinguish how the use of goods determines if an item qualifies for one of these exemptions

  • Identify how to use and when to accept an exemption certificate

  • Identify when you have paid tax in error and how to get a refund

  • List several resources that answer your sales and use tax questions

Manufacturers Course Guide

Manufacturers PowerPoint Presentation

Continuing Professional Education

After completing this class you may be able to receive up to 3.5 Continuing Professional Education (CPE) credits in the Taxes field of study. The classes are presented using the Group-Live delivery method. This is a Basic level class. Prerequisites and advance preparation are not required for this class.

The Minnesota Department of Revenue is registered with the National Association State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. View details about our CPE courses and NASBA.


Amber Hubbard, Beth Rakow, Chad Hardy, James Douglas, Jay Suen, Kara Dombrock, Mona Shenouda, Posy Stingle, Scott Hanson, Stacey Rohweder, Sue Walz, Tressa Bushaw, and Wendy Conlin.

View Instructor Bios


You must register in advance for these classes. All classes are free. You will get an email confirmation when your registration has been processed. We may cancel a class if there aren't enough registered participants; if that happens, we will email you five days before the class.

We offer classes at the locations listed below. Most classes are offered from 9:00 a.m. - 12:30 p.m. although we also offer afternoon classes in some out-state locations. To register for a class, click on the location you would like to attend. We post additional classes periodically. Please check this page occasionally for additional dates and/or locations if current availability does not meet your needs.

All sites are handicap accessible. Reasonable accommodations are available for anyone with impaired vision or hearing. Please let us know of any necessary accommodations during your registration.